6501 limitation period expired on April 15, 2014, the IRS is precluded from adjusting his individual return for the change in the partnership unless the IRS obtained Partner A 's consent to extend the statute of limitation before April 15, 2014.

All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.